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STAMP DUTIES.
Si
[An enrolled law agent who has paid the stamp duty
exigible by law on admission to practise as an
agent in a Sheriff Court, shall be qnalifieil to sign
the roll of agents practising in the Court of Session
on paying the difference between such duty and the
duty chargeable on admission to practise in the
Court of Session. 36 and 37 Vict. c. 63, § 17.]
Exemptions. — (1.) A person duly admitted in the
Court of Session, &c., his admission to act in any
inferior court is exempt. (2.) A person duly ad-
mitted in any inferior court, his admission in any
other inferior court is exempt from duty.
Ao^nssiON as a Fellow of the College of Physicians
in Scotland, £25.
Admission to the degree of Doctor of Medicine in
either of the Universities in Scotland, - £10.
Admission as a Burgess, or into any corporation or
company in any burgh, - - - - 5s.
Exemption. — Admission of a craftsman or other
person into any corporation within any royal burgh,
burgh of royalty, or burgh of barony, incorporated
by the magistrates and council of such burgh, pro-
vided such craftsman or other person has been
previously duly admitted a freeman or burgess of
the burgh.
Admission to act as a notary-public, £20. See
Commission.
Adjiission and Appointment or Grant by any
writing to or of any office or employment :
Where the annual salary, fees, or emoluments do not
exceed £100, - - - - £2
Esc. £100, not exc. £150, - - 4
" 150, " 200, - - 6
" 200, " 250, - - 8
" 250, " 300, - - 10
" 300, for every £100, and also for any frac-
tional part of £100, £5.
[It is admission to or of any oiSce or employment by
writing which is charged with these ad valorem
duties. The engagement of a person to perform
work or business, such as examining under the
Universities (Scotland) Act, would not seem to be
liable. See Agreement.]
Exemptions. — (1.) Admission proceeding upon a
duly stamped appointment or grant.
(2.) First appointment of out-door officer, &c., of
the customs.
(3.) Periodical re-admission cr re- appointment to
any ofSce or employment of any person who has
been onr 3 duly appointed as such.
Affidavit, or Statutory Declaration made
under the provisions of 5 and 6 Will. IV. c.
62, - - - - - - - 2s. 6d.
Various Exemptions, and amongst others — Affidavit
or declaration required by law, and made before
any justice of the peace.
Agreement. See Covenant, Mortgage, Lease
cr Tack.
^Agreement for Lease, or with respect to letting
of lands, &c., for terms not exceeding 35 years,
liable to lease duty, § 96 (1). Subsequent lease
to be charged with duty of 6d., § 96 (2).]
Agreement or Contract made or entered into
pursuant to the Highway Acts for or relating to
making, maintaining, or repairing highways, 6d.
Agreement, or any Memorandum of an Agree-
ment, made in England or Ireland under hand
only, or made in Scotland without any clause of
registration, not specifically charged with duty,
whether the same be only evidence of a contract or
obligatory upon the parties from its being a writ-
ten instrument, - - - - - 6d.
Exemptions. — Where the matter is not of the value
of £5 ; agreement — for the hire of any labourer,
artificer, manufacturer, or menial servant; relating
to the sale of any goods, wares, or merchandise;
between the masters and mariners of any ship or
vessel for wages on any voyage coastwise from port
to port in the United Kingdom.
Allotment. See Letter of Allotment.
Annuity, Conveyance in Consideration of. See Con-
veyance ON Sale; Mortgage, &c. ; Bond,
Covenant, &c.
Appointment, whether by way of Donation, Presen-
tation, or Nomination, and Admission, Colla-
tion, or Institution to, or Licence to Hold,
any ecclesiastical benefice in Scotland, - £2.
Exemptions. — Admission, collation, institution, or
license proceeding upon a duly stamped donation,
presentation, or nomination.
Appointment of a new Trustee, and Appointment
in execution of a power of any property, or of any
use, share, or interest in any property, by any
instrument not being a will, - - - 10s.
Appraisement or Valuation of any property, or
of any interest therein, or of the annual value
thereof, or of any dilapidations, or of any repairs
wanted, or of the materials and labour ussd or to
be used in any building, or of any artificers'
work whatsoever, where amount does not ex-
ceed £5, - - - - - £0 3
Exc. £5 and not exc. £10, - - - 6
"10 " 20,- - - 1
"20 " 30,- - - 1 6
"30 " 40,- - - 2
" 40 " 60,- - - 2 6
" 50 " 100,- - - 5
" 100 " 200,- - - 10
" 200 " 500,- - - 15
" 500, - - - - - 1
Exemptions. — (1.) Made for, and for the informa-
tion of, one party only, and not being in any
manner obligatory as between parties either by
agreement or operation of law.
(2.) Made in pursuance of the order of any Court of
Admiralty or Vice-Admiralty, or of any Court of
Appeal fi'om any sentence, adjudication, or judg-
ment of any Court of Admiralty or Vice- Admiralty.
(3.) Made for the purpose of ascertaining the legacy
or succession duty on property appraised; and also,
after 21st August, 1871, made of the property of
a deceased person for the information of the execu-
tor reqi^ired to record an inventoiy, 34 and 35 Vict.
c. 103, § 26.
Apprenticeship, instmment of, where no premium
or consideration, - - - - 2s. 6do
In any other case, for every £5, and also for any
fractional part of £5, of the amount or value of
the premium or consideration, - - - 6s.
Exemption. — For poor child at the sole charge of
parish or public charitr-

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